17,367 research outputs found

    AUDIT FIRM REPUTATION, AUDITOR SWITCHES, AND CLIENT STOCK PRICE REACTIONS: THE ANDERSEN EXPERIENCE

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    The financial scandal surrounding the collapse of Enron caused erosion in the reputation of its auditor, Andersen, leading to concerns about Andersen’s ability to continue in existence and ultimately its demise. In this paper we investigate the timing of switch by former Andersen’s clients. We find that the timing of the switch is related to variables hypothesized to be associated with the cost of switch. Specifically these are client size, auditor industry specialization, provision of non-audit services, auditor tenure, quality of earnings and financial distress In addition we find that clients with the greatest market losses attributable to disclosures pertaining to Andersen’s audit of Enron, and strongest corporate governance were more likely to switch early, while those with the strongest ties to Andersen were more likely to delay switching. We also find that clients switching from Andersen experienced positive abnormal returns during the three-day window surrounding the announcement. Importantly we find this positive return to be greater for clients with greater prior losses.Auditor Reputation, Auditor Change, Arthur Andersen, Enron

    Eight stories from Andersen

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    EIGHT STORIES FROM ANDERSEN Eight stories from Andersen ([iii]) Binding ( - ) Endsheet ([i]) Title page ([iii]) Preface. ([v]) Contents. ( - ) I. Die kleine Seejungfer. ([1]) II. Das häßliche, junge Entlein. (32) III. Die Nachtigall. (46) IV. Die wilden Schwäne. (60) V. Der Schatten. (82) VI. Des Kaisers neue Kleider. (100) VII. Der standhafte Zinnsoldat. (106) VIII. Ib und Christinchen. (112) Notes. ([129]) I. Die kleine Seejungfer. ([129]) II. Das häßliche, junge Entlein. (142) III. Die Nachtigall. (148) IV. Die wilden Schwäne. (152) V. Der Schatten. (157) VI. Des Kaisers neue Kleider. (161) VII. Der standhafte Zinnsoldat. (162) VIII. Ib und Christinchen. (163) Vocabulary, And Index To The Notes. ([167]) A (168) B (173) C (177) D (178) E (180) F (184) G (186) H (191) I (i) (196) I (j) (197) K (197) L (200) M (202) N (204) O (206) P (206) Q (208) R (208) S (209) T (216) U (218) V (220) W (223) Z (226) Section (1) Binding ( - ) Section ( -

    HANS CHRISTIAN ANDERSEN

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    Básnik, dramatik, románopisec, cestopisec a rozprávkar Hans Christian Andersen sa narodil v chudobnej rodine obuvníka v meste Odense na dánskom ostrove Fyn. Vďaka vytrvalosti a odhodlaniu sa z neho stal najznámejší spisovateľ Dánska. Je považovaný za zakladateľa modernej autorskej rozprávky a tento žáner ho preslávil po celom svete. Na Slovensku ho poznáme najmä ako rozprávkara, no to je iba zlomok z jeho rozsiahleho a žánrovo oveľa bohatšieho diela. Na počesť a pri príležitosti 165. výročia Andersenovej návštevy v Prešporku slávnostne odhalili 2. júna 2006 v priestore Hviezdoslavovho námestia v Bratislave plastiku Andersena, ktorú vytvoril akademický sochár Tibor Bartfay ako dar bez nároku na honorár.&nbsp

    Dataset for 'Modelling train-induced vibration of structures using a mixed-frame-of-reference approach'.

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    Dataset for paper: Bucinskas P., Ntotsios E., Thompson D.J. and Andersen L.V. (2020). Modelling train-induced vibration of structures using a mixed-frame-of-reference approach. Journal of Sound and Vibration. DOI:https://doi.org/10.1016/j.jsv.2020.115575</span

    An application of the MEMbrain training module: Pre-hospital rescue operation

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    A system for training in pre-hospital emergency management is being developed and the first version of a prototype has been completed. The training system fulfils the demands from the domain of hospital emergency planning centres and medical attendants concerning increased efficiency of rescue efforts. This includes enhanced first aid on site and improved overall co-ordination amongst the organisations involved in coping with emergency situations. The training system is based on the Multi-User System for Training Emergency Response (MUSTER) concept which is used for the training module in the decision support system MEMbrain. (C) 1998 Elsevier Science Ltd. All rights reserved

    Johannes V. Jensens lethal endnu en gang

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    Harry Andersen om Johannes V. Jensens lethal

    Til Johannes V. Jensen »Dyrlægens Minde«

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    Harry Andersen om Johannes V. Jensen »Dyrlægens Minde«

    Sven H. Rossel om Johannes V. Jensen

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    Harry Andersen om Sven H. Rossel og Johannes V. Jensen

    Slovo v romane

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    Oversættelse af M.M.Bachtins Slovo v romane: Ordet i romanen v. Nina Møller Andersen og Alex Fryszma
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